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We take an error management perspective on audit quality. Drawing on 18 months of participant observations and 38 interviews conducted in a Big 4 accounting firm, we develop a multi-level model of error management. With this model, we propose how organizational structures, team procedures and practices, and individual cognitions and emotions interact to manage errors. The multi-level model of error management allows us to conceptually integrate previous behavioral and social research on audit quality, contributes to the rising accounting firm error management literature, and explains how and why two general approaches from the broader error management literature to errors that are usually considered as opposing each other, i.e., error prevention and error resilience, may interact and actually entail each other in accounting firms.
The present thesis introduces an iterative expert-based Bayesian approach for assessing greenhouse gas (GHG) emissions from the 2030 German new vehicle fleet and quantifying the impacts of their main drivers. A first set of expert interviews has been carried out in order to identify technologies which may help to lower car GHG emissions and to quantify their emission reduction potentials. Moreover, experts were asked for their probability assessments that the different technologies will be widely adopted, as well as for important prerequisites that could foster or hamper their adoption. Drawing on the results of these expert interviews, a Bayesian Belief Network has been built which explicitly models three vehicle types: Internal Combustion Engine Vehicles (which include mild and full Hybrid Electric Vehicles), Plug-In Hybrid Electric Vehicles, and Battery Electric Vehicles. The conditional dependencies of twelve central variables within the BBN - battery energy, fuel and electricity consumption, relative costs, and sales shares of the vehicle types - have been quantified by experts from German car manufacturers in a second series of interviews. For each of the seven second-round interviews, an expert's individually specified BBN results. The BBN have been run for different hypothetical 2030 scenarios which differ, e.g., in regard to battery development, regulation, and fuel and electricity GHG intensities. The present thesis delivers results both in regard to the subject of the investigation and in regard to its method. On the subject level, it has been found that the different experts expect 2030 German new car fleet emission to be at 50 to 65% of 2008 new fleet emissions under the baseline scenario. They can be further reduced to 40 to 50% of the emissions of the 2008 fleet though a combination of a higher share of renewables in the electricity mix, a larger share of biofuels in the fuel mix, and a stricter regulation of car CO$_2$ emissions in the European Union. Technically, 2030 German new car fleet GHG emissions can be reduced to a minimum of 18 to 44% of 2008 emissions, a development which can not be triggered by any combination of measures modeled in the BBN alone but needs further commitment. Out of a wealth of existing BBN, few have been specified by individual experts through elicitation, and to my knowledge, none of them has been employed for analyzing perspectives for the future. On the level of methods, this work shows that expert-based BBN are a valuable tool for making experts' expectations for the future explicit and amenable to the analysis of different hypothetical scenarios. BBN can also be employed for quantifying the impacts of main drivers. They have been demonstrated to be a valuable tool for iterative stakeholder-based science approaches.
Previous research on open innovation (OI) has primarily focused on the organisational level of R&D intensive industries. With this paper, we contribute to research on the individual level of analysis by analysing specific perspectives in the context of creative industries. Our study is based on 36 interviews with Haute cuisine chefs in France, Germany, Great Britain, Italy, Spain, Sweden, and Switzerland listed in the 2012 Michelin Guide. Building on the OI capability concept, our results demonstrate that chefs use absorptive and desorptive capacity (AC, DC) as means to generate and market culinary innovations, respectively. Moreover, we found that chefs almost exclusively rely on their own inventive and innovative capabilities in the early stages of the culinary innovation process. In subsequent phases, however, chefs increasingly integrate other sources such as employees, suppliers, and guests. Our study contributes to the literature in two ways. First, we research the individual level within the OI process, and second, we provide insight into OI practices in the creative industries.
An integrated analysis of industrial policies and social security systems in countries in transition
(2000)
This paper presents an exploratory study investigating the influence of the factors (1) intermediary participation, (2) decision-making authority, (3) position in the enterprise, and (4) experience in open innovation on the perception and assessment of the benefits and risks expected from participating in open innovation projects. For this purpose, an online survey was conducted in Germany, Austria and Switzerland. The result of this paper is an empirical evidence showing whether and how these factors affect the perception of potential benefits and risks expected within the context of open innovation project participation. Furthermore, the identified effects are discussed against the theory. Existing theory regarding the benefits and risks of open innovation is expanded by (1) finding that they are perceived mostly independently of the factors, (2) confirming the practical relevance of benefits and risks, and (3) enabling a finer distinction between their degrees of relevance according to respective contextual specifics.
Helping overcome distance, the use of videoconferencing tools has surged during the pandemic. To shed light on the consequences of videoconferencing at work, this study takes a granular look at the implications of the self-view feature for meeting outcomes. Building on self-awareness research and self-regulation theory, we argue that by heightening the state of self-awareness, self-view engagement depletes participants’ mental resources and thereby can undermine online meeting outcomes. Evaluation of our theoretical model on a sample of 179 employees reveals a nuanced picture. Self-view engagement while speaking and while listening is positively associated with self-awareness, which, in turn, is negatively associated with satisfaction with meeting process, perceived productivity, and meeting enjoyment. The criticality of the communication role is put forward: looking at self while listening to other attendees has a negative direct and indirect effect on meeting outcomes; however, looking at self while speaking produces equivocal effects.
Although Germany does not figure among the 'forerunners' of managerial reforms of the public sector, it has a long tradition of agencies and non-departmental bodies at the federal level. Over time, the federal administration has developed into a highly differentiated 'administrative zoo' with a large number of species, questioning the image of a well-ordered German bureaucracy. The article addresses organizational changes among non-ministerial agencies during the past 20 years and ministry-agency relations, drawing on data from a comprehensive survey of the federal administration. The structural changes we observe are neither comprehensive nor planned; they are much more evolutionary than revolutionary, driven by sectoral policies and not by any overall agency policy, supported more by regulatory than by managerial reforms, and most of the changes are horizontal mergers or successions of existing organizations, while we find almost no evidence for hiving-off from ministries to agencies. At the same time, federal agencies report a lot of bureaucratic discretion, whereas they perceive substantial levels of 'red tape' due to administrative regulations. We also find that traditional, hierarchical modes of ministerial oversight are still dominating; only few agencies have performance agreements with measurable goals.
Anlagespiegel
(1994)
Die vorliegende Arbeit untersucht das Zusammenspiel von Motiven und Anreizen sowie beobachtbaren dysfunktionalen Verhaltensweisen von Managern bei der Berliner Median-Budgetierung. Von einer Literaturrecherche ausgehend wird zunächst das theoretische Konzept der Dysfunktionen näher gehend erläutert und erklärt. Um den Aussagegehalt der theoretischen Annahmen zu überprüfen und somit eine Verbindung zwischen Einzelfallstudie und generellem theoretischem Kontext zu erhalten, werden hierzu Hypothesen aufgestellt. Darauf aufbauend folgt eine Einzelfallstudie der Berliner Median-Budgetierung mit Fokus auf die Amtsleiter der Leistungs- und Verantwortungszentren. Auf der fallbezogenen Ebene zeigt sich, dass die ursprünglich in der Berliner Median-Budgetierung intendierten Anreizfunktionen bei den Amtsleitern weitest gehend nicht verfangen. Vielmehr produziert das Verfahren Anreize, die dysfunktionale Verhaltensweisen fördern. Auf der generellen Ebene kann hierzu ein Zusammenhang zwischen theoretischen Annahmen zu Dysfunktionen und den Beobachtungen der Einzelfallstudie hergestellt werden. Somit lassen sich dysfunktionale Handlungsmuster innerhalb der Berliner Median-Budgetierung mittels Erklärungsmodellen der theoretischen Konzeption begründen.
Anti-Consumption
(2019)
Transcending the conventional debate around efficiency in sustainable consumption, anti-consumption patterns leading to decreased levels of material consumption have been gaining importance. Change agents are crucial for the promotion of such patterns, so there may be lessons for governance interventions that can be learnt from the every-day experiences of those who actively implement and promote sustainability in the field of anti-consumption. Eighteen social innovation pioneers, who engage in and diffuse practices of voluntary simplicity and collaborative consumption as sustainable options of anti-consumption share their knowledge and personal insights in expert interviews for this research. Our qualitative content analysis reveals drivers, barriers, and governance strategies to strengthen anti-consumption patterns, which are negotiated between the market, the state, and civil society. Recommendations derived from the interviews concern entrepreneurship, municipal infrastructures in support of local grassroots projects, regulative policy measures, more positive communication to strengthen the visibility of initiatives and emphasize individual benefits, establishing a sense of community, anti-consumer activism, and education. We argue for complementary action between top-down strategies, bottom-up initiatives, corporate activities, and consumer behavior. The results are valuable to researchers, activists, marketers, and policymakers who seek to enhance their understanding of materially reduced consumption patterns based on the real-life experiences of active pioneers in the field.
Immer komplexere Geschäftsprozesse und der damit verbundene Anstieg an zu verarbeitenden Informationen stellen sehr hohe Anforderungen an Unternehmen und Institutionen. Der hieraus resultierende Bedarf an Wissensmanagement wird nicht nur auf der Anwenderseite erkannt, auch immer mehr Softwareanbieter versuchen der steigenden Nachfrage nach geeigneten Anwendungen und Systemes gerecht zu werden. Diese Marktstudie untersucht die verschiedenen Produktkategorien, die im Umfeld von Wissensmanagement relevant sind und vermittelt einen aktuellen Überblick über die Eignung einzelner Systeme. Basierend auf den relevanten Softwarekategorien wird dargestellt, in welcher Form diese zum betrieblichen Wissensmanagement beitragen können. Darüber hinaus werden über 50 Softwareprodukte vorgestellt sowie ihre Einordnung innerhalb der Softwarekategorien aufgezeigt.
Immer komplexere Geschaeftsprozesse und der damit verbundene Anstieg an zu verarbeitenden Informationen stellen sehr hohe Anforderungen an Unternehmen und Institutionen. Der hieraus resultierende Bedarf an Wissensmanagement wird nicht nur auf der Anwenderseite erkannt, auch immer mehr Softwareanbieter versuchen der steigenden Nachfrage nach geeigneten Anwendungen und Systemes gerecht zu werden. Diese Marktstudie untersucht die verschiedenen Produktkategorien, die im Umfeld von Wissensmanagement relevant sind und vermittelt einen aktuellen ueberblick ueber die Eignung einzelner Systeme. Basierend auf den relevanten Softwarekategorien wird dargestellt, in welcher Form diese zum betrieblichen Wissensmanagement beitragen koennen. Darueber hinaus werden ueber 50 Softwareprodukte vorgestellt sowie ihre Einordnung innerhalb der Softwarekategorien aufgezeigt.
Application of knowledge management methods for the improvement of education and training needs
(2006)
This contribution presents an approach for requirement oriented team building in industrial processes like product development. This will be based on the knowledge modelling and description language (KMDL(R)) that enables the modelling and analysis of knowledge intensive business processes. First the basic elements of the modelling technique are described, presenting the concept and the description language. Furthermore it is shown how the KMDL(R) process models can be used as a basis for the team building component. Therefore, an algorithm was developed that is able to propose a team composition for a specific task by analyzing the knowledge and skills of the employees, which will be contrasted to the process requirements. This can be used as guidance for team building decisions.
This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.
Diese Arbeit besteht aus drei Aufsätzen. Der erste Aufsatz („Die Arbeitsmarktpolitik in Südosteuropa: Von der Transformation bis zur EU-Integration“) erörtert die wirtschaftlichen und politischen Rahmenbedingungen in Südosteuropa und die damit einhergehenden Entwicklungen auf den jeweiligen Arbeitsmärkten seit 1991. Im Fokus steht dabei der Einfluss der Arbeitslosigkeit (als systemunabhängiges Problem) auf den EU-Integrationsprozess in den jugoslawischen Nachfolgestaaten und Albanien.
Welchen Einfluss haben der qualifikatorische und regionale Mismatch auf die Arbeitslosigkeit in Kroatien? Um diese Frage zu beantworten, wird im zweiten Kapitel dieser Arbeit („Arbeitslosigkeit im Transformationsprozess: Qualifikatorischer und regionaler Mismatch in Kroatien“) der Mismatch sowohl statisch mit Mismatch-Indikatoren als auch dynamisch im Rahmen der Matching-Funktion erörtert. Unter Anwendung von Paneldaten für neun Berufsgruppen und 21 Regionen im Zeitraum zwischen Januar 2004 und Juni 2015 wird in diesem Kapitel mithilfe von Fixed-Effects-Modellen dieser Einfluss geschätzt.
Führt die Anpassung der Arbeitslosenversicherungsgesetze an die EU-Standards zu einer Verbesserung der Arbeitsmarktergebnisse in den Staaten Südosteuropas? Mit Hilfe von Paneldaten für den Zeitraum 1996–2014 wird für fünf südosteuropäische Staaten (Albanien, Kroatien, Mazedonien, Montenegro und Serbien) dieser Einfluss im Rahmen eines Differenz-in-Differenzen-Modells im dritten Aufsatz („Unvollständige Integration: Eine Differenz-in-Differenzen-Analyse der südosteuropäischen Arbeitsmärkte“) geschätzt.
Arbeitszeit und Wertewandel
(1993)
Armut in Georgien
(2007)
Poverty is currently wide spread in Georgia. This paper is dedicated to an analysis of the causes, the extent and the intensity of poverty in Georgia. With a strong focus on the period after Shevardnadze’s presidency, the paper shows how poverty has grown in the past 15 years. In spite of a rising per capita income, the variance within the distribution of income is also increasing. The widening gap between high and low incomes represents a danger for the Georgian society and is associated with high unemployment rates, a lack of education for entire societal strata and rising criminality. In addition, high inflation rates affect mainly low income groups. Apparently, the Rose Revolution of 2003 did not lead to an attenuation of poverty but rather intensified it.
The Kyoto Protocol’s Clean Development Mechanism (CDM) allows developed countries to meet part of their obligational emission reductions by carrying out emission reduction projects in developing countries. China imposed a price floor to the CDM carbon credits produced in China through its price review policy. Scholars have not agreed on the purpose of China’s price review policy. With a theoretical model and a coherent empirical study, the present study shows that the price floor imposed by China’s price review is more likely to protect those domestic project owners against price discrimination, rather than to distort the CDM market. Nevertheless, China’s price review has its own flaws. Although a regression study shows month of approval, types of projects and location of project can explain 55% of price floor designation, the operation of price review remains quite random and unpredictable in individual cases. This would bring extra bureaucratically uncertainty on its way to curb market uncertainty. Its function can be fulfilled by alternative policy tools with better economic efficiency and legal legitimacy, such as mandatory price disclosure and trading forum, which doesn’t have such drawback, but still be able to alleviate possible price discrimination in individual cases.
Die Neue Ökonomische Geographie (NEG) erklärt Agglomerationen aus einem mikroökonomischen Totalmodell heraus. Zur Vereinfachung werden verschiedene Symmetrieannahmen getätigt. So wird davon ausgegangen, dass die betrachteten Regionen die gleiche Größe haben, die Ausgabenanteile für verschiedene Gütergruppen identisch sind und die Transportkosten für alle Industrieprodukte die selben sind. Eine Folge dieser Annahmen ist es, dass zwar erklärt werden kann, unter welchen Bedingungen es zur Agglomerationsbildung kommt, nicht aber wo dies geschieht. In dieser Arbeit werden drei Standardmodelle der NEG um verschiedene Asymmetrien erweitert und die Veränderung der Ergebnisse im Vergleich zum jeweiligen Basismodell dargestellt. Dabei wird neben der Theorie auf die Methoden der Simulation eingegangen, die sich grundsätzlich auf andere Modelle übertragen lassen. Darauf aufbauend wird eine asymmetrische Modellvariante auf die wirtschaftliche Entwicklung Deutschlands angewandt. So lässt sich das Ausbleiben eines flächendeckenden Aufschwungs in den neuen Ländern, die starken Wanderungsbewegungen in die alten Länder und das dauerhafte Lohnsatzgefälle in einem Totalmodell erklären.
Audit Committees
(1991)
Audit Committees
(2002)
Auf dem Weg zu einer regionalisierten Welt? Regionalismus als Element einer multipolaren Ordnung
(2013)
Im Beitrag wird dargestellt, wie der Einsatz von Wissensmanagementwerkzeugen einen wichtigen Beitrag zur Gestaltung eines erfolgreichen ERP-Betriebes leisten kann. Da diese Aufgabe einen hohen Anteil an wissensintensiven Prozessen aufweist, wird dazu eine Methode benötigt, welches die Prozesse strukturiert erfasst, durch die Modellierung analysiert und geeignete Maßnahmen des Wissensmanagements vorschlägt. Die Methode KMDL® ermöglicht durch die Einführung einer Wissensebene die Spezifikation, wann Wissen welchen Inhalts und in welcher Form im Prozess benötigt oder erzeugt wird. Dabei wird auch darauf eingegangen, wie durch die Anwendung der KMDL® der optimale Schulungsbedarf für ERP-Anwender ermittelt werden kann.
Inhalt: Theoretische Begründung einer Besteuerung von Alterseinkünften Kritische Überprüfung einiger Argumente Die Reformvorschläge und das Simulationsmodell Die Simulationsergebnisse Kritische Bewertung der Ergebnisse Mit einem Kommentar von Hans-Peter Weikard: Rentenbesteuerung und Korrespondenzprinzip: 1. Wie selbstverständlich ist das Korrespondenzprinzip? 2. Die zeitliche Dimension des Korrespondenzprinzips 3. Eine unzulässige Interpretation 4. Fazit
Auslandsbanken in Russland
(2005)
Gibt es einen Zusammenhang zwischen dem sozialen Entwicklungsstand einer Autokratie und ihrem Legitimationsanspruch? Dieser Frage geht der Beitrag am Beispiel der Säuglingssterblichkeit nach. Unter Berücksichtigung von 321 Autokratien aus 120 Ländern im Zeitraum von 1960 bis 2010 zeigen sich Unterschiede in der sozialen Entwicklung zwischen sechs Autokratietypen mit verschiedenen Legitimationsstrategien: elektorale Autokratien, kommunistische Ideokratien, Monarchien, Einparteiautokratien, Militärautokratien und personalistische Autokratien. Insbesondere, dass kommunistische Ideokratien im Vergleich besser abschneiden als (nicht-ideokratische) Einparteiautokratien, spricht dafür, dass sich die Art der Legitimationsstrategie auf die soziale Entwicklung auswirkt. Allerdings sollte der Einfluss von Legitimationsstrategien auf die soziale Entwicklung nicht überschätzt werden, vor allem da sich die Ergebnisse im Rahmen eines Wachstumskurvenmodells als vorläufig erweisen.
Erfolgreiches Verhandeln stellt einen Schlüsselfaktor für Unternehmenserfolge dar. Es angemessen zu trainieren kann jedoch sowohl zeitaufwendig als auch kostenintensiv werden, erfordert es doch idealerweise wiederholte, persönliche Übungen mit professionellen Verhandlungsführern oder Agenten. Digitale Trainingswerkzeuge können zwar ebenfalls Trainingserfolge erzielen, bieten aber eine mangelnde Authentizität der Übungssituation und erschweren somit den Transfer des Gelernten in den Berufsalltag. Das in diesem Beitrag vorgestellte Verhandlungstraining setzt Virtual Reality (VR) als Technologie für realitätsnahe Simulation ein, um eine räumlich authentische Übungssituation zu schaffen. Weiterhin dient ein sprachlich interagierendes Dialogsystem als automatisierter, virtueller Verhandlungsagent. Dieser wurde mit Interaktionsdaten aus einer Verhandlungsstudie trainiert und bietet Trainingspersonen somit einen wirksamen Übungspartner für das VR-Verhandlungstraining.
Automatisierungstechnik I
(2018)
Automatisierungstechnik II
(2018)
Autoritarismus : Einführung
(2012)
Außenprüfung
(2003)
Banken in Russland
(2003)
Bankenstrukturen und Systemrisiken : eine ökonomische Analyse Russlands im internationalen Vergleich
(2005)
Bankovskoe i birzevoe delo v Rossii i Germanii : marterialy sovmestnogo germano-rossijskogo seminara
(2003)
This study examines how the size of trade unions relative to the la- bor force impacts on the desirability of different organizational forms of self-financing unemployment insurance (UI) for workers, firms, and with reference to an efficiency criterion. For this purpose, we respectively nu- merically compare the outcome of a model with a uniform payroll tax to a model where workers pay taxes according to their systematic risk of unemployment. Our results highlight the importance of the bargaining structure for the assessment of a particular UI scheme. Most importantly, it depends on the size of the unions whether efficiency favors a uniform or a differentiated UI scheme.
Within our research group Bayesian Risk Solutions we have coined the idea of a Bayesian Risk Management (BRM). It claims (1) a more transparent and diligent data analysis as well as (2)an open-minded incorporation of human expertise in risk management. In this dissertation we formulize a framework for BRM based on the two pillars Hardcore-Bayesianism (HCB) and Softcore-Bayesianism (SCB) providing solutions for the claims above. For data analysis we favor Bayesian statistics with its Markov Chain Monte Carlo (MCMC) simulation algorithm. It provides a full illustration of data-induced uncertainty beyond classical point-estimates. We calibrate twelve different stochastic processes to four years of CO2 price data. Besides, we calculate derived risk measures (ex ante/ post value-at-risks, capital charges, option prices) and compare them to their classical counterparts. When statistics fails because of a lack of reliable data we propose our integrated Bayesian Risk Analysis (iBRA) concept. It is a basic guideline for an expertise-driven quantification of critical risks. We additionally review elicitation techniques and tools supporting experts to express their uncertainty. Unfortunately, Bayesian thinking is often blamed for its arbitrariness. Therefore, we introduce the idea of a Bayesian due diligence judging expert assessments according to their information content and their inter-subjectivity.
Be Creative, Now!
(2018)
Purpose – This thesis set out to explore, describe, and evaluate the reality behind the rhetoric of freedom and control in the context of creativity. The overarching subject is concerned with the relationship between creativity, freedom, and control, considering freedom is also seen as an element of control to manage creativity.
Design/methodology/approach – In-depth qualitative data gathered from at two innovative start-ups. Two ethnographic studies were conducted. The data are based on participatory observations, interviews, and secondary sources, each of which included a three months field study and a total of 41 interviews from both organizations.
Findings – The thesis provides explanations for the practice of freedom and the control of creativity within organizations and expands the existing theory of neo-normative control. The findings indicate that organizations use complex control systems that allow a high degree of freedom that paradoxically leads to more control. Freedom is a cover of control, which in turn leads to creativity. Covert control even results in the responsibility to be creative outside working hours.
Practical implications – Organizations, which rely on creativity might use the results of this thesis. Positive workplace control of creativity provides both freedom and structure for creative work. While freedom leads to organizational members being more motivated and committing themselves more strongly to their and the organization’s goals, and a specific structure also helps to provide the requirements for creativity.
Originality/value – The thesis provides an insight into an approach to workplace control, which has mostly neglected in creativity research and proposes a modified concept of neo-normative control. It serves to provide a further understanding of freedom for creativity and to challenge the liberal claims of new control forms.